Most audio drivers for headphone are designed for either 16 or 32 ohm loads. The typical outputs depend on the load configuration.
I have a couple of devices I use (where I have the data, although I am not using the outputs into low impedance loads)
A codec specifies max ~100mW -> 16 ohm, bridge tied load
An AC97 device I am using specifies 20mW with -70dB THD into either 16 or 32 ohm.
Some devices are configured for either / both headphones and speakers, with typical speaker outputs at 8 ohm. Where there's an integral speaker (rather than headphones) it's likely to be 8 ohm typical, although 16 ohm is also quite common.
Hope that helps
Cheers
PeteS